J & C CONSTRUCT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J & C CONSTRUCT
Largest movements
- Tangible fixed assets -€5,139
down €5,139 (-4.1%), from €125,363 to €120,224
- Debts after one year -€6,426
down €6,426 (-9.4%), from €68,612 to €62,186
- Other operating charges -€408
down €408 (-49.1%), from €830 to €423
- Gross operating margin +€386
up €386 (+5.7%), from €6,746 to €7,131
- Financial charges -€135
down €135 (-7.4%), from €1,809 to €1,674
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,614 | €120,348 | -€5,266 | -4.2% |
| Fixed assets | 21/28 | €125,363 | €120,224 | -€5,139 | -4.1% |
| Tangible fixed assets | 22/27 | €125,363 | €120,224 | -€5,139 | -4.1% |
| Land and buildings | 22 | €125,363 | €120,224 | -€5,139 | -4.1% |
| Current assets | 29/58 | €252 | €124 | -€127 | -50.6% |
| Cash at bank and in hand | 54/58 | €252 | €124 | -€127 | -50.6% |
| Total equity and liabilities | 10/49 | €125,614 | €120,348 | -€5,266 | -4.2% |
| Equity | 10/15 | €45,285 | €45,180 | -€105 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,225 | €37,120 | -€105 | -0.3% |
| Amounts payable | 17/49 | €80,330 | €75,168 | -€5,162 | -6.4% |
| Amounts payable after more than one year | 17 | €68,612 | €62,186 | -€6,426 | -9.4% |
| Financial debts | 170/4 | €68,612 | €62,186 | -€6,426 | -9.4% |
| Amounts payable within one year | 42/48 | €11,718 | €12,982 | +€1,264 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €6,309 | €6,426 | +€117 | +1.9% |
| Trade debts | 44 | €686 | €584 | -€102 | -14.9% |
| Suppliers | 440/4 | €686 | €584 | -€102 | -14.9% |
| Other amounts payable | 47/48 | €4,722 | €5,972 | +€1,250 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,139 | €5,139 | = | 0.0% |
| Other operating charges | 640/8 | €830 | €423 | -€408 | -49.1% |
| Gross operating margin | 9900 | €6,746 | €7,131 | +€386 | +5.7% |
| Operating profit (loss) | 9901 | €776 | €1,570 | +€794 | +102.2% |
| Financial charges | 65/66B | €1,809 | €1,674 | -€135 | -7.4% |
| Recurring financial charges | 65 | €1,809 | €1,674 | -€135 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,033 | -€105 | +€928 | +89.9% |
| Profit (loss) for the period | 9904 | -€1,033 | -€105 | +€928 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,033 | -€105 | +€928 | +89.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.